In the process of installing sheet rock or drywall, sheets of the material are usually secured to a stud wall and thereafter the joints and seams existing between the respective sheets are taped and covered with a drywall compound. Thereafter, these seams or joints are sanded which results in a smooth finish being formed along the seam and joint areas. However, in finishing sheet rock or drywall there is one particular area that is known to be problematic when it comes to sanding and finishing. The area being referred to is corner areas where sheets of drywall or sheet rock come together at a juncture to form a corner. The corner is typically finished with a drywall compound and thereafter sheet rock finishers sand and finish these corner areas. Typically the sanding of sheet rock corners is performed by the sheet rock finisher using a rectangular sanding block which is ordinarily about one inch thick. However, it is difficult to efficiently sand dry wall corners with such conventional sanding blocks. One principal problem that is sometimes encountered with using a conventional drywall sanding block is that the sanding block tends to dig grooves in the drywall compound especially in corner areas. The creation of these grooves simply compounds the problem and requires the sheet rock finisher to sand out the grooves which makes the job more laborious and time-consuming.
Therefore, there has been and continues to be a need for a device that is particularly designed to sand and finish drywall corners in an effective and efficient manner without cutting or forming grooves in the drywall compound in and around the drywall corner.